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Showing 61–70 of 6499 articles for “Art. n° 11-17.213”
Transfers of funds from refunds due to overpayments to local authority creditors are ordered by the local authority president, who issues a transfer order..
Provided they are drawn up between 1 January 1986 and 31 December 2014, notarised powers of attorney and attestations after death are exempt from any collection for the benefit of the Treasury when th…
When a taxpayer has moved either his residence or the place of his main establishment, the assessments for which he is liable in respect of income tax, both for the year in which the change occurred a…
For the purposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other neg…
1. In the event of a merger or demerger of companies, the allocation of securities, sums or values to the members of the transferring company in consideration for the cancellation of the securities of…
For the application of 1° of 1 of Article 109 profits are understood to be those that have been retained for the basis of assessment for corporation tax. However, these profits are increased by those…
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
In particular, the following are considered as distributed income:a. In the absence of proof to the contrary, sums made available to members directly or through interposed persons or companies by way…
For each tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment…
In the event that the total amount of distributed income exceeds the total amount of distributions as it results from the declarations of the legal entity referred to in Article 116, the latter is ask…
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